The departing Dutch international coach, who failed to take his side to the World Cup finals, and was lambasted by the Barcelona fans during his time at Camp Nou, is believed to be the top choice at Old Trafford.
There is a growing Netherlands influence at the club, with Ruud van Nistelrooy the side's leading scorer, Raimond van der Gouw still on the playing staff and Rene Meulensteen training the United youngsters.
However, van Nistelrooy recently criticised van Gaal's tactics, in the wake of Holland's failure to reach Korea and Japan, and any appointment of the 50-year-old may not be universally welcomed by the United supporters.
Dutch sources claim Co Adriaanse will accompany van Gaal in Manchester, and the former Ajax coach has even more critics with several of his former players at Amsterdam ArenA voicing their disgust as his man-management skills, or lack of them.
Adriaanse has a fearsome reputation, and was nicknamed 'The Tilburg Tyrant' during his stint as Willem II coach, once famously forcing his squad to endure a 26 kilometre run after they performed badly in a friendly match.
Van Gaal fell out with Catalan locals at Barcelona after introducing a number of his countrymen to the club, and blocking the path to the first team of several precocious youngsters, and there is every prospect he would look to repeat the process at Old Trafford.
Indeed, Barca's out-of-favour defender Michael Reiziger has already been the subject of an approach from United, and has reiterated his desire to head for Manchester.
United are remaining tight-lipped over Ferguson's successor, but chief executive Peter Kenyon has admitted he is prepared to unveil the new man before the season is over, if a deal is agreed.
Adrianse's son reacted to the reports by saying: "United are a beautiful club. I have read it on teletext, but my father doesn't want to say anything about it, nor say anything about his time with Ajax."
